Mr. Frank Daly:

He mainly benchmarked it against sales that came after, rather than before, Project Eagle and came to the conclusion - the one with which we have the difficulty - that it was not the best process in the world and that if we had had a different one, we might have got a better result. That is what we fundamentally disagree with. That is not to say that the Comptroller and Auditor General does not describe our process correctly. He does, because that is the basis-----